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DECISION No

DECISION No. 11/2001/QD-BTC OF MARCH 13, 2001 AMENDING THE TAX RATES OF FERTILIZERS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the tax rate frame prescribed in the Import Tax Table according to the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly

Pursuant to Article 1 of Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 amending and supplementing a number of the Export and Import Tax Law;

Pursuant to Article 4 of the Prime Minister�s Decision No. 223/QD-TTg of March 6, 2001 on the rice consumption of paddy and rice in Me Kong river delta and coffee in the Central Highlands.

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of fertilizer categories under Headings No. 3103 and No. 3105 specified in the Finance Minister�s Decision No. 41/2000/QD-BTC of March 17, 2000 into the new preferential import tax rates on the List of amended tax rates of fertilizers in the Preferential Import Tariff, issued together with this Decision.

Article 2.- This Decision takes effect and applies to the import goods declarations submitted to the customs offices as from March 15, 2001. All previous regulations contrary to the provisions of this Decision are now annulled.

For the Minister of Finance

Vice Minister
VU VAN NINH

THE LIST OF AMENDED TAX RATES OF FERTILIZERS IN THE PREFERENTIAL IMPORT TARIFF

(Issued together with the Finance Minister�s Decision

No. 11/2001/QD-BTC of March 13, 2001)

Codes

Description

Tax rates (%)

Heading

Sub-heading

3103

Mineral or chemical fertilizers, phosphatic

3103

10

00

- Superphosphates

5

3103

20

00

- Basic slag

0

3103

90

- Other

3103

90

10

- - Calcined phosphates fertilizers

5

3103

90

90

- - Other

0

3105

Mineral or chemical fertilizers containing two or three elements: nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

3105

10

00

- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

0

3105

20

00

- Mineral or chemical fertilizers containing the three elements: nitrogen, phosphorus and potassium

3

3105

30

00

- Diammonium dihydrogenorthophosphate (diammonium phosphate)

0

3105

40

00

- Ammonium dihyrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthphosphate (diammonium phosphate)

- Other mineral or chemical fertilizers containing the two elements: nitrogen and phosphorus:

0

3105

51

00

- - Containing nitrates and phosphates

0

3105

59

00

- - Other

0

3105

60

00

- Mineral or chemical fertilizers containing the two elements: phosphorus and potassium

0

3105

90

00

- Other

0